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Advanced Financial Accounting Individual Assignment Assessment Requirements Weighting: 10% (marked out of 75) Word Limit: The essay should be a maximum of 600 words (excluding references). Learning objectives assessed: This assessment task is designed to test your achievement of learning objectives 1, 2, and 4. This is an individual assessment task not a group project. It is designed to assist you in demonstrating your knowledge of, and ability to critically assess influences on a contemporary issue in financial reporting and disclosure. It also provides you with an opportunity to further enhance your research, judgement and written communication skills. BACKGROUND: Issue to be investigated: Graph use in financial reports The growing complexity of business transactions and greater regulatory scrutiny have significantly increased the demands on corporate reporting. Corporate boards face a tremendous challenge where they need to clearly communicate key information to various stakeholders whilst ensuring efficient use of firm resources. A recently released KMPG (2015) report* revealed that organizations have increasingly de-cluttered their financial reports in response to reducing complexity in corporate reporting. This report noted that a few organizations have started using graphs in presenting their financial information to enhance clarity in communication. * KPMG. (2015). A new era in corporate reporting: Review of recent corporate reporting and de-cluttering trends in the ASX 200. KPMG: Australia, September. QUESTION: Specific requirements and guidelines: You are to research the issue of using graphical representation as a means of communicating financial information, and write an essay to critically evaluate the use of graphs in financial reports with reference to the Conceptual Framework for Financial Reporting. Support your position and discussion with reference to academic journal articles. • Word limit is 600 words (excluding references). • Use a minimum of FIVE academic journal articles. The following is an example of journal article which provides some background information to assist you when completing this assignment: Dilla, W.N., & Janvrin, D.J. (2010). Voluntary disclosure in annual reports: The association between magnitude and direction of change in corporate financial performance and graph use. Accounting Horizons, 24(2), 257-278. General guidelines: • A signed cover sheet must accompany your assignment. • A marking rubric outlining the assessment criteria and how your work will be assessed against these criteria is attached to this document. • A word count must be included. Students exceeding the word limit by more than 10% will incur a mark penalty. • Students must submit a properly referenced assignment. Students who submit an assignment without in-text referencing and reference list will have their assignment returned to them and receive zero marks. These students may choose to re-submit their assignment with appropriate referencing, however students will only be eligible to receive half of the total available marks (i.e a maximum of 5 out of a total possible 10 marks). • You must keep a copy of your submission until your marked assignment is returned.

Question Set #424

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